Accounting Information Technology Research Articles

Information technologies in professional accounting and taxation within the context of Ukraine’s economic digitalization

The article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.

The Effects of Human Resources Competency, Accounting Information Technology Implementation and Motivation on Financial Statement Quality of Savings and Loan Cooperative in Banyumas Regency

The Effects of Human Resources Competency, Accounting Information Technology Implementation and Motivation on Financial Statement Quality of Savings and Loan Cooperative in Banyumas Regency

Implementation of a dynamic planning algorithm in accounting information technology administration

Accounting professionals are increasingly being encouraged to shift their focus from conventional accounting to accounting information as a result of new management strategies and ideas. Cybercrime and other attempts to exploit weaknesses in online systems have become more common in recent years. By introducing the concept of cloud computing and analyzing its logical structure, this research applies the technology and design model to the development of an Accounting Information Management System (AIMS). In accounting information technology administration, efficient resource allocation and decision-making are crucial for optimizing financial performance and strategic planning. Algorithms for dynamic planning are a useful tool in meeting these issues. To maximize efficiency in an accounting group’s allocation of resources, this study employs a dynamic planning method called value iteration. The research presented a new Bayesian optimized Restricted Boltzmann machine (BO-RBM) for acquittal IT management. The data set was first gathered and then pre-processed using z-score normalization. Then, an improved genetic algorithm was used to feature selection. After the system’s design and construction are complete, BO-RBM utilizes to both specify the cloud platform’s distributed storage mode and assess the cluster’s performance. The results show that the algorithm may boost financial performance, increase cost management, and accomplish strategic goals in the IT administration of accounting. The research in this study demonstrates that the cloud platform for handling massive amounts of data may accelerate processes and complete tasks quickly.

Influence of Internal Control and Implementation of Accounting Information Systems on The Quality of Regional Government Financial Reports

This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Integrated Services Agency, Department of Spatial Planning and Infrastructure, and Administrative and Financial Assistant in the financial section, as well as those with decision-making authority like department heads and sub-section heads, were included in the purposive sample that was chosen using this sampling technique. Fifty respondents from these agencies were given questionnaires as part of the data collection process. Using SPSS 23.0 for Windows, multiple linear regression analysis is used in this study. The study's findings show that internal control makes up 47.2% of the total contribution to the quality of local government financial reports, which is positive and significant. Implementing accounting information systems makes up 23.6% of the total contribution and positively and significantly affects the quality of local government financial reports. Additionally, accounting information systems and internal control simultaneously impact 55.3% and 44.7%, respectively, on the caliber of local government financial reports.

Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen)

This research aims to find out how different the perceptions of HKBP Nommensen University Accounting Students are regarding Knowledge of Accounting Information Technology based on their cumulative Achievement Index. The independent variable is the perception of accounting students, and the dependent variable is knowledge of information technology. The research method used is primary data collection techniques in the form of questionnaires.The sampling method used in this research was convenience sampling, with a sample size of 90 respondents. Data management uses SPSS version 25 tools. Tests used in this research include descriptive statistical analysis, validation and reliability tests, normality tests, and one way anova tests.Based on the research results, it shows that based on the one-way ANOVA test with a p-value of 0.040 with an alpha of 0.05, meaning that the probability value is greater than alpha, so Ho is accepted, it can be concluded that there is no difference in students' perceptions of accounting information technology knowledge based on grade-point average.

Information Technology for Maintaining Records of the It Company Facilities

Accounting of premises is the process of storing, processing and manipulating accounting data of premises. In IT companies, effective premises accounting is of particular importance: it can help reduce costs, improve staff performance, and increase business efficiency. The need to keep records of the premises of an IT company always arises in the case of many offices or many manipulations of their data. Optimal use of space is one of the key factors in ensuring the efficiency of IT companies. The convenience of operational access to all the relevant information on the premises already greatly simplifies the conduct of business for IT companies. The availability of information technology with an analysis and decision- making system reduces the complexity of some accounting processes to a few mouse clicks by one of the relevant managers of the company. Study object – is the process of accounting for premises in an IT company, including the processes of collecting, processing, analysing, and displaying information necessary for efficient use of space. Scope of research - is the information technology for maintaining records of the IT company facilities, which allows to use of the space as efficiently as possible while minimizing costs. The goal this of research is to develop an IT company’s premises accounting information technology that will serve not only as a place to store and review accounting data but also as a platform for reserving places or premises and analysing their condition in accordance with regulatory documents and laws of Ukraine. The development of information technology for the accounting of premises for IT companies is a key component for solving the problem of efficient use of space and reducing costs. The developed technology allows collecting, processing, and analysing information on the use of premises in real-time, which will ensure effective control over the use of space and allow timely response to changes in requirements. This technology should be considered as a decision-making system, which not only manipulates data but also helps analyse and select information according to the user’s relevant requests. Among the important features and functions of the premise accounting technology can be attributed: to the creation, editing and deletion of premises from the system; analysis of the condition of the premises; access to all accounting and analytical data using a chatbot, which is built using an artificial intelligence system; booking a place or room for any amount of time during the day; review of current reservations of each room: review of all created reservations of a specific user; manipulation of employee data: registration, editing and deletion of users from the system, which can only be done by the manager.

Influence Quality System Information Management and Utilization of Information Technology to Effectiveness System Information Accountancy

The purpose of this study was to determine the effect of the quality of information systems, information systems management, and the use of information technology on the effectiveness of accounting information systems at PT. Ody Lestary Medan, either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques while the data collection technique in this study uses a questionnaire. As for the results of the research partially, the quality of information systems do not affect the effectiveness of accounting information systems. The results of this study concluded that simultaneously there is an influences of Information System quality, Information System Management and Utilization of Accounting Information Technology at PT. Ody Lestary Medan, this can seen by the value of fcount 44,770 > Ftable 2.93. the coefficient of determination (R square) obtained is 0.822, this result means that 82.2% of the Effectiveness of Accounting Information Systems variable can be explained by the variables of Quality of Information Systems, Information Systems Management and Utilization of Accounting Information technology, while the remaining 17.8% is explained by other variable not examined.

Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi

This study aims to determine the effect of accounting information technology and performance measurement systems on managerial performance (an empirical study on the Regional Work Unit of the City of Bukittinggi). The population in this study were all 28 regional work units of the City of Bukittinggi. The sample collection technique used is total sampling. The researcher took 3 samples for each SKPD, namely the head of the SKPD, the secretary and the financial advisor. So that the number of samples is 84. This type of research is quantitative research. The data source in this study is primary data, which is the research data source obtained directly from the original source. In this study obtained from answers to questionnaires distributed to respondents who became the sample in this study. Data analysis using multiple linear regression analysis. The results of this study indicate that accounting information technology and performance measurement systems have a positive and significant effect on managerial performance.

NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performance

The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka

Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.

Digital accounting systems and information technology in the public sector: mutual interaction

PurposeThis study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.Design/methodology/approachThis paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as “The qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.”FindingsThis paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.Research limitations/implicationsThe specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.Originality/valueThe originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations’ economic and political lives. To the best of the authors’ knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations’ digitalization issues when changing their way of doing as influenced by information technology.

Accounting Information Processing in Digital Age

Under the background of digital age, the application of information technology is more extensive. Similarly, in the field of accounting work, information construction is also playing a more and more important role. Promoting the construction of accounting information technology is mainly the application of different computer information technology, the transformation of traditional manual accounting processing into information processing, which is conducive to ensuring the efficiency and quality of accounting information processing. Enterprise accounting information construction also has a very important role for itself. This paper analyzes the relevant contents of accounting information construction under the background of digital age.

Internet Financial Report And Determinants of The Quality of Financial Statements of Non-Profit Organizations

The purpose of this research was to assess the elements that influence the quality of non-profit financial statements and the moderation of voluntary disclosures on the Internet Financial Report. " Human Resource Competence, Implementation of Financial Accounting Standards for Non-Profit Organizations, Internal Control Systems, and Accounting Information Technology Use on the Quality of Financial Reports of Non-Profit Organizations with Voluntary Disclosure of Internet Financial Reports as Moderating Variables,". The population in this research is all non-profit organizations in the form of NGOs or NGOs in Indonesia. The research sample is focused on NGOs and NGOs registered with the Ministry of Foreign Affairs until 2021, as well as partners from donor agencies USAID and AUSAID. The primary data sampling technique was convenience sampling, where respondents who were willing to fill out the questionnaire were sampled. Distribution of online questionnaires and surveys through private domains obtained 90 respondents from the financial staff of non-profit organizations that were willing to participate in this research. The data was processed using a multiple linear regression analysis. The results of this research indicate that the influence of human resource competence, the implementation of financial accounting systems for non-profit organizations, the implementation of internal control systems, and the utilization of accounting information technology affect the quality of financial reports of non-profit organizations, while voluntary disclosure of internet financial reports strengthens the relationship between the utilization of accounting information technology and report quality. Finance for nonprofit organizations.

Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop”

This research was conducted to discover how much the quality of financial reports areinfluenced by the application of SAK EMKM and the use of accounting information technology. 37 coffee shops were involved as respondents. The statistical analysis test used multiple linear analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly affects financial report, at the same time information technology has negative end result on the quality of MSME financial reports.

ІНФОРМАЦІЙНІ ТЕХНОЛОГІЇ ДЛЯ ОБЛІКУ ТА УПРАВЛІННЯ БІЗНЕСОМ: ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ

The article considers the role of information technologies in accounting, reporting and management of business processes of business entities, focusing on the challenges and prospects of automation in these areas, the rapid pace of development of information technologies and their impact on optimization and problem solving in modern society. The current trends in the development and possibilities of using information technology in accounting and business management are analysed. The theoretical and practical aspects of information technologies, problems of their use are revealed and proposals on possible ways to solve them are formulated. The main advantages and disadvantages of using information technology and process automation are presented. Possible obstacles arising from the automation of business process accounting are highlighted, classifying them into four key areas: improving the quality of information, saving time and labour costs, efficiency and relevance of data, and strengthening control. The article highlights the main characteristics and features of an automated company accounting system in the context of global digitalization, which contribute to the establishment of an automated process of collecting, structuring and processing accounting data. Attention is focused on the use of remote technologies based on software and hardware solutions, and the advantages of these technologies, such as cost reduction, access from any device, and real-time synchronization of changes, are presented. Possible information security problems when using remote services are noted. Certain aspects are highlighted, failure to comply with which may lead to the risk of data loss, violation of their integrity and confidentiality, etc. Prospects for the development of artificial intelligence (AI) systems are considered. It is shown how the knowledge base and self-learning capabilities of AI systems can contribute to the construction of integrated management systems and solve problems of various aspects of accounting and management. Attention is paid to the problem of cybersecurity and the importance of computer security measures to prevent the risks of loss and distortion of information is emphasized.

Виклики й перспективи розвитку бухгалтерського обліку у контексті євроінтеграції

Digital technologies are actively penetrating the life of every person, reducing labor costs while requiring a more intellectual, more creative approach to solving problems from a person. Information technologies also enable automating and optimizing settlement and accounting operations. However, using information technologies in accounting is only one of many challenges. Ukraine has declared a European integration direction for the development of the economy, which involves bringing accounting processes and procedures into compliance with the requirements of European standards. The article aims to analyze the main challenges and perspectives of accounting development in the context of Ukraine's integration intentions and to develop a conceptual model of accounting development considering the state's European integration intentions. The article's analysis of scientific studies on the development of accounting provides a thorough insight into identifying its main trends: digitalization of accounting processes, harmonization of accounting regulatory acts, unification and consolidation of reporting with compliance of European standards. The component structure of the accounting development model is substantiated, taking into account the European integration intentions of the state, and the steps for its implementation are also proposed. Attention is focused on the need to intensify the standardization of accounting procedures to the requirements of the European space, training specialists to interact with digital accounting and information processing tools, and creating an optimal internal environment within business entities favorable for accelerating digital transformations. Modernization of accounting, considering the European integration intentions of Ukraine, will contribute to increasing the efficiency of enterprise management and the investment attractiveness of business entities.

PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI (Study Kasus Pada Kantor Dinas Sosial Banda Aceh)

This study aims to determine the effect of competence, use of accounting information technology and internal control on employee performance at Kantor Dinas Sosial Banda Aceh. The population of this study were all employees at Kantor Dinas Sosial Banda Aceh as many as 178 people and the sampling technique used the slovin technique in order to obtain 64 employees. The model used in this study is multiple linear regression analysis. The results of the study show that competence, use of accounting information technology and internal control simultaneously and partially have a significant effect on employee performance at Kantor Dinas Sosial Banda Aceh.

Analysis of Factors That Influence The Need for E-Commerce Audit Services

This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.

The Impact of Intelligent Accounting Information Management on Corporate Governance Information Transparency

In order to improve the transparency of corporate governance information, this paper combines intelligent accounting information technology to analyze the information transparency in the process of corporate governance, analyzes the fast adaptive neighbor clustering algorithm, and realizes the joint spectral embedding of data by creating block diagonal anchor graphs. Moreover, this paper re-selects anchor points from the spectral embedding data and constructs a new block diagonal anchor graph. In addition, using the principle of adaptive nearest neighbor clustering, this paper performs structured graph learning on the block diagonal anchor graph matrix. After derivation, the Laplace eigenvalue decomposition problem of the whole graph in adaptive nearest neighbor clustering can be transformed into a block matrix singular value decomposition problem. The regression analysis shows that there is a linear correlation between the advanced degree of intelligent accounting information management technology and the transparency of corporate governance information.

INFORMATION TECHNOLOGIES IN ACCOUNTING AND AUDIT

Each company operates to maximize profits, so the main task is to reduce costs, which can be achieved by reducing production costs, increasing staff productivity, increasing control over the level of costs and more. Among these methods, the most effective over the years is the automation of accounting. Accounting is a complex system that requires accuracy, timeliness, thoroughness, analysis and planning. The purpose of the article is to determine the need for the introduction of information technology in the organization of accounting and auditing; comparison of computer programs. The research is based on methods of economic theory, dialectical method of scientific knowledge and general scientific methods of knowledge: methods of theoretical generalization, analysis and synthesis. The study conducted research on the need for the introduction of information technology in the work of accountants and auditors. The positive and negative consequences of the implementation of automated programs were considered. The article compares computer programs of accounting and auditing. We have come to the conclusion that all programs have both disadvantages and advantages. Therefore, business leaders must decide on the program that is most optimal for their business activities, and auditors – with a program that will ensure effective audit.